Senior, Veteran and Disability Property Tax Relief in South Carolina

Homestead Exemption: complete exemption of county, municipal, school and special assessment property taxes on the first $50,000 of fair market value of the dwelling place for a person who, as of December 31 preceding the tax year, is at least 65, has been a South Carolina legal resident for a full calendar year, and holds fee simple title, a life estate, or is beneficiary of a trust holding title (partial ownership gives a partial exemption). It does not exempt fees such as solid waste or road fees. A surviving spouse may continue it if the decedent was eligible, the spouse obtains title within nine months, lives in the home, and remains unmarried. No income limit is stated. A homestead-eligible taxpayer also qualifies for the 4% ratio on the dwelling.

A veteran with a total and permanent service-connected disability (certified by the VA or a local County Service Officer) is exempt on the dwelling home and lot (not more than five acres) owned solely or jointly with a spouse that is the legal residence with 4% approval, and on two private passenger vehicles. An unremarried surviving spouse who lives in and owns the home may apply for the dwelling exemption and one vehicle. Medal of Honor recipients and former prisoners of war (and their surviving spouses for real property) have a dwelling exemption on up to one acre. Apply to SCDOR online through MyDORWAY, by mail on form PT-401I, or in person.

Homeowners declared totally and permanently disabled by an authorized state or federal agency (or legally blind as certified by a licensed ophthalmologist) qualify for the $50,000 Homestead Exemption on the same terms as seniors; a person not classified by an agency may apply to the SC Vocational Rehabilitation Department. Separately, a person who is paraplegic or hemiplegic (including Parkinson's disease, multiple sclerosis or ALS causing the same ambulatory difficulties) is exempt on a dwelling home and lot of up to one acre owned solely or jointly with a spouse, with a physician's statement; a surviving spouse may also apply. Totally and permanently disabled law enforcement officers and firefighters (service-connected) may also qualify for a dwelling exemption.

Counties that adopt the 1% local option sales tax by referendum give property owners a credit against property taxes based on the local option sales tax collected. Owner-occupied homes also receive the exemption from school operating millage.